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sAo cAo rAI cHiNH HqP NHAr
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HA Nel

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Qui

Dia chi: Ting 3 tda nhd Machinco 444 Ho2rng Hoa Thdm, Tay Hd, l{d NOi

miu
BANG CAN DOI KE TOAN HqP NHAT
Tgi ngiy 30 th{ng 06 nim 2015
NTA THUYT

TAI SAN

l.

|
2.
Il.
L
2.

ndnl 2015

Fax: 041.577.l085

Tel:0.11.577.1c)Rl

A. TAI

rAI cHiNIr

BAo cAo

CONC TY CO PHAN APECI

56

T MINH

Eon vi linh : VND

l0

01/01/201 s

30/06/2015
364,24r,646,368

.100

SAN NGAN HAN

e 01 - DN/HN

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r

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79,409,000,000

13,s69,330,s76
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120

22,327,572,772

22,380,967,589

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24,886.186,7',72

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105,889,000

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42,176,608,t82

32,403,239.202

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TONC CONG TAI SAN

Page

1

4,327,856,000

5't 4,237

,735,303


BAo cAO TAI CHiNH

CONC TY CO PHAN APECI

Qld II ndn 2015

Dia chi: 'fing 3 tda nhd lvlachinco 444 Hoarng Hoa ThAm, Tay Hd, Hil NOi
Fax:041.51

Tel: 043.577.1983

ul6u s6 u 01 - DN/HN

BANG CAN DOI K6 TOAN HqP NHAT
Tgi ngny 30 th6ng 06 ndm 20151
(tiip theo)
Don vi tinh : VND
NCUON VON

NIA

so

THUYE
T MINH

30/06/20t s

01/01/201 5

A.

Nq PHAI TRA

300

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295,330,116,860

l.

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310

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246,t87,714,360

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311

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312

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I

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962,030,95 0

94,045,210.579

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400

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5'7

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PHAN APECI

TOAN TRUONG

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CONG TY CO PHAN APECI
Dla chi:

l

Ang 3 toa nhal Machirrco 444 Hoang Hoa

Qu! II ndm

Tham TayH6'HdNOi

201 5

,''

Fax:043.577.1985
BAo cAo LUI; cHUYfN iItN rE HgP NHAr

'l'el:043.577.1983

(Thett phtong PhiP ginn tiiP)

Qui U nitn

2015
Dcvn vi

MA

CHI TIEU

Luf

I

SO

II nim 2015

D6n

Qui II nim

2014

chuy€n tiAn tn ho4t dQng kinh doanh

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05

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10,586,36Q

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(l,522,692,6I

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505.778,488

06

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08

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120

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PHANAPECI

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tv/
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NGUYEN HO,A,I GIANG

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6,069,454.,269

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(]ONG TY CO PHAN APECT

BAO CAO TAI CHINH
Quj II ndn 2015

Dia chr; ling 3 .tda MACHINCO 4,1'l Hoarg lloa Thdm. Tay Hd, He Ndr
l el: 043.577.l9ll3
Fax: 043.577.1985

THUYET MINI-I BAO CAO TAI CHINH HOP NHAT
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CONC I'Y CO PIIAN APECI
Dia.lrr: lang l. l^i Mn(HIN(()444 lloAng Hoalrtdm. lavH,l.HitNi'i
'l'el:04-.1.577.1983

Qu!'

Il ndn 2015

Fax: 043.577.1985

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HO.

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- Ci'ng
t1 ( 6 phin Diru

T;i, lQ so'hfru vd bi6u c1uy6t cua Cong t1 Co

:a

( i,rrg t; Co phin DALr tu A PE( | hii Ngur en drto-c thanh lrip theo gidl chung nhdn diu tLr
s6 :1720i1000013 do llan Quan l. chc l04t6t2009.
V6rr dieu la' : lo0.(ru{).00ir000 dorrg

Ty le so hilu v2L biiu rluyet cLra C6ng ty C6 phAn EAy tu Chdu A Th6i Binh Duo"ng trong
Cdng ty c6 phAn DAu tLI APEC Th6i NgLry€n lir 84%
Cl0ng ty Cd phAn APEC Land Hu6

.i
-,
Cong ty Co phirn APEC Land FIu6 duo-c thdnh l6p theo giAy ddng ky kinh doanh
:i.r012i2560 do So kF lr(,aeh \a uru (u lrnlr lla Narn cip ngdy 30i5/2012
'Von
di6u 1,.1 100.000.000.000 dirr-v.

'

s6

vd bi6u quy6t ci,a Cdng ty ClO phAn DAu tu Chiu d Th6i Binh Duong trong
c6ng ty C6 phAn APECI Land Ilu6 l?r 55%

T1i, lQ so- hfru

-

Cdng ty C6 ph6n APEC

f

irc Duy6n

Corrg tl Co phdn APEC Tirc Duy0n dLlo-c thdnh lAp theo giAy dang kli kinh doanh s6
46012,10821 do So'k6 hoach r,?r DiLr tLl tinh'l'h6i Nguy€n cdp ngdy 211312015.

Von dierr la: I o{J.0{ )0. u{l{r.rt0{rdor't I
-l'y
lQ s6 htu va bidLr eluyet eua Cdng ty Co phin DAu tu ChAu 6 Th6i Binh Duong
trong c6ng ty C6 phdn DdLr tu APEC'l'irc Duy6n ld 99%.

2.

T6m

tit

chinlr sich ktl lo:ln chu r6u:

Ndm tir i chinh
Nam tiri chinlr bit ddu

ti

ngdy 0 | thdng

0l vd k6t thric vdo ngdy 3 I th6ng | 2 hdng ndm.


(]ONC TY CO PFIAN APECI
Dia chr:'fing i. tt)a N1ACHINCO,11I Iloang ll,,l-flranr.
'lel;0.11.577.|98..1

fir

BAo cAo rAr cr{iNH
l-1,r.

lla Noi

Quy II ndn 2415

Far: 0.13.577. l9[J5

THUYET MINH BAO CAO TAI CHINH HOP NHAT
t I i.lp rlnot

t

fi

s(v

t,:
tnp r):lo ('to nop nnat

tsal eirr tr'ri chirrlr ho-p nhlt drrr.re lalr Ili n c,r so llio cilr rai e hinh cua Cong ry Co phin diu tu
a'l hai binh duo-ng v(ii.cec llro c6o tiri chin,h cLra c6c C6nB ty con Id : Cdng ty TNHH I TV
Ch6Lr d Thai Binh DLrong Bac Ninh . Cdn-u t."" C6 phin APEC Land Hu€. C6ng ty C6 phAn DAu
tu APLC 1'hdi Ngu;'6n.
Chriu

Lr luan e huv6n noi bd r,i s6 dLr ntli bd gina Cl6ng 1y C6 phan Ddu tu Chdu 6 l hdi Binh
Duong vtii cdc cdng ty con da duoc loai tril l
Cde rr3itrp r

I rri ielt cua ( o clirrrg thieLr sd tlrrrg tii i.rn lllrin eua ( i\ng tv con khi h,:p nhAt duo-c xdc dinh la
mdt chi tiCu ri6ng bi6t ttich hhoi phAn v6rr chir s6- hiiLr c[ra cd d6ng c[ra Cdng ty. Loi fch cia c6
dt)ng thieu so bao gorn : gia tli c6c lo-i ich cira c6 dOng thi6u s0 tai ngdy ho-p nhAt ban dAu va
phdn loi ich cira c6 d6ng thi6u s6 trong su bi6n d6ng cira t6ng vdn chu so hfru tir ngiry hgp nh6t
l
cllnm r'rop nnar oLrqc lqp bing d6ng Viet narn ("VND"), theo nguy6n tic giri giic vd
ke t,'irr JLro-r elt,ip rrltar'eltrrrrg tai Viit Narn. Cde ngtrlin lac na) bao
ronr edc cltrr dirrh tui c6e thrrdrr nrrre l(c t,,drr Viit \rrn. lle th6ng ke roiin Vict Narn va cde quy
dinh va"k6 to6n hi6n hiLnh tai Virrt \arn. l)o tlti. barrg can doi k6 to6n va c6c b6o c6o c6 li6n quan
i, i
re lrrhilng ngLltii kh6ng duo-c thi)ng tin v€ c/rc thir tuc. ngLrv6n tic vd phLLcrng phap k€ todn cLia Viet
Narl. vi lro-rr rriia. khdng nhirnr nrLrc clich phAn hnh tlnh hlnh rai chinh. kEt qLrd hoat dong kinh
cloanh vi luu chur,€n tiAn t0. phir ho..p roi e.ie n!Lr\en tilc rrt phuong phdp k6 toan dLLo-c thila nhAn
chLrns o'cic nLlric va th€ ch6 kh6c ngoiri Vi6t Nanr.

rJao cao rar

1*rir h,.rp rrii eic ngrr;i'rr tic

:
,
. ^ ,t
Ap rlulg Lurit
lie turil va c:ic Chuirr rnuc li6 to:in Vi6t Narn

a)

LLrdt k6 toan

1rcng riinr..Cdrrg t\ da tuen thu I Lrit lii t,rln lrrn lrrjnh ngll l7 th6ng 06 narn 2003 v2r Nghi dinh
kin theo sd: 129/2004/ND-CP ban hdnh ngirl' 31 thring 05 nanr 2004 cira Chinh Phi quy dinh
chi ti"At vi hLriing din thi hdnh rnt)r .,,i 6;.,.' .;u LLrit Ke toirr ap dung trong hoat d6ng kinh doanh.

b)

Chudn rrLlc k6 to6n Vi€t Narn

'I rorrg
rrdnr.

Cdng t1, di ap dung Ch6 dc1 ke to/rn Vi6t nam ban hdnh theo quy6r dinh s6;
l5/200dQD-81-C ngAv 20 th6ng 03 nanr 2006. r,i trons pham vi Ii6n quarr. c6c Chudn muc Kd
toiin Vi6t Narrr do 86 TAi chinh ban hAnh vi ciic virn ban sLla doi. bd sung. hLrrirrg din thLrc hi6n.
:

.

,

.l

^ tidrr r:\ c:ic khu:irr tuung rluorrg li€lr
Ngur6n tlic ghi nhin

a)
-l

NgLr,v6n

tic

xac dinh ciic hhorn tidn mdt. ti6n gu i ngdn hdng

iOn mat l:j khoan tirn cluy'
\O Ll Ll\ Ilall lllrlL

tai ( irnu tr

tri nri;

kur thLre k,i/nam tdi chinh

'I

v2r

c6 su d5i chi6u v6i

i€n gui ne:,in hang ld cac khodn ti0n gLri tai cAc ngdrr hdng duo-c phcp hoat dOng ho-p phrip tai
Viet Narn ri JLro. Joi cltieu so Jrr v,ii e ui \Sirr lrurrg tui rrga; k6r thuc nam riri chinh.

b)

Nguy0n tic x6c dinh

cdLc

kboan tuong dLLong tidn


c6NG TY CO PHAN APECI
Dia chi: TAng3,tda MACHINCO 444 lloing

BAo cAo rAI cHiNH
Quj II ndn 2015

Hoa Thrim, Ta)' H6, HdNol

Fax: 043.577.1985

Tel:041.577.1981

THUYET MINH BAO CAO TAI CHiNH HqP NHAT
(TiAp theo)

Circ kho6n ruong duong r'ibn l2r c6c khobn Qhu ru ngin han fhbng qu6.3 thAng c6 t<\ra _ning
chuydn ddi a6 Oi'ng tf'anh tidn vir khdng.c6 nhidu rui ro rrong viQc chuy6n d6i thanh tien ke tu
ngiLy mua cec khoan dau tu d6 t?i ngiy k6t thirc nim tdi chinh.

c)

Cdc giao dlch bing ngoai td

C6c giao dich bing ciic don vi tiAn tQ kh6c VND phrit sinh trong nam dugc quy d6i san,g \ND
theo ij, gia h6i doai tuong fng tai ngay giao dich. cric khoan muc tdi sdn vd c6ng ng c6 g6c beng
gi6 h6i do6i giao dich binh
c6c do-n"vi ti6n t6 kh6c uOi VNn duo. c quy d6i sang VND theo
quan trCn ihi ,rr',rng ngoai.t€ li6n ng6n hirng cdng b6 tai thcvi di6m cu6i nam t.Li chinh. Tdt cir citc
khodn chdnh lQch tj, gi6 h6i dorii chua thuc hign va cla thqc hi6n itdu duoc hach to6n viro b6o c6o
k6t qui hoat tt6ng kinh doanh.

ti

';

C[c khoin phii thu
khoin phAi thu duo-c phan 6nh theo gi6 tri uoc tinh c6 thd thu hdi sau khi trir di du phdng cdc
kho6n phdi thu kh6 ttdi. Du phdng phei thu kh6 doi tluo. c ldp v?r dua viro cl6nh gi6 cria Ban Gi6m
ddt vd c6c khodn no kh6ng cir khd ning thu h6i.
cric kholn phdi thu kh6ch heng, tra truoc ngLLdi bdn, phai thu nQi b6, vd cric khodn phii thu kh6c

Cdc

tqi thcri di6rn b6o c6o:

.

Niiu c6 thoi han thu hdi ho4c thanh todn duni mdt ndm ho4c m6t chu kj,

doanh

duo.

sAn xuAt kinh

c phrin loai ld tdi sein ngAn harr.

.

Niiu c6 thoi han rhu h6i hodc thanh io6n tr6n m6t ndrn ho4c m6t chu kj'
doanh duo-c phAn loai ld tdi sAn ddi han.
T'ing lrc6c gizinr sii du

rii

khodn du phdng dtLoc tinh

v2Lo

sAn xudrt kinh

chi phi qudn ly doanh nghiQp trong k).

Tiri sin cil dinh hfr'u hinh
Tdi san

io dinh hiu hinh duoc phan dnlr rheo nguyen gid tru tti gia tri hao mdn liry ki:. Khi

tdi

brin hay klr6ng dugc sri.dung nla, nguyon gi6 vd hao mdn lfiy k6 cira tdi sdn duo. c loai
viQc thanh lli tdi s6n .luoc hach to6n vdo b6o c6o kCt qua ho?t
kh6i tdi khoAn vd lei/16 ph6t sinh
s6n

dugi

dQ.ng

,

ti

kinh doanh.

Nguyen giri crha'tdi san c6 dlnh hiru hinh bao gdm giri mua tai sen, thu6 nhap khdu. c6c khodn
rhid'trqc"thu va cac chi phi lidn quan rruc tiep Atin uiec dua tdi sin vdo trang th6i vir vi tri sin
sdng su ciung. C6c chi phi ph6t sinh sau khi tdi s6n c6 dinh hiru hinh dd dua vdo sri dung nhu:
chi phi sila chiLa; bdo du6ng vd dai tu, thuo"ng tluo-c.hach todn v2ro hoat d6ng sAn xudt kinh doanh
trong k! phdt sinh chi phi. Trong truting ho-p c6 th6 chilng minh mQt c6ch 16 rdng ld criLc chi phi
nay ldm tAng lqi ich kinh t6 tuong lai ucrc tinh thu dugc tu viec sri dgng t?ri sin c6 dinh htu hinh
vuot qu6 ti€u chu6n hoat tl6ng d6nh gi6 ban dAu cia tdi s6n. thl c6c chi phi ndy ting nguyen giri cia tdi sdn c6 dinh hitu hinh.
Khdu hao rAi sAn c6 dinh hDu hlrrh duoc tlich tlrco phurrng phdp khdu hao duong thing trong
su6t thiri gian hiu dqng utrc tinh cua cdc tii sdn nhtt sau

TiLi sdn

M6y m6c vd thi6t bi

36 ndm khAu hao
7


r''r' co PHAN APECI
Dia chr: Ting.i. roa MACIllN('O'1-14 lloing l1oa.fh.lnr. Ie)' Ild. lld
Far: 0;1i.577.1985
l el; 04i.577.1981

coN(;

THUYET MINH llAO cAo
rTitlp

tAi

Phuong ti6n vdn
'l hiet bi. dqng cu qLrirn

Tii

BAO Cr\O TAI CHINII

\di

rAI cHiNIt

rln

Quj'

Il ndnt 2015

HQP NHAT

ot

,
li

'

l0
3

siin c6 tlinh v6 hinh

Tdi sdn cd dinh v6 hinh duo-c glri rrhdn rheo chrnn rnLre k6 torin sd: 04- "Tei san c6 dinh v6
hinh". ban hdnh theo quyi:t dinh sii: ) 491200 l/QD-B l C ngdy 3l th6ng l2 ndm 2001 vd thdng tu
'l-BTC gniy 3l thang l2 ndnr 20(i7 hutinS ddn thuc hi6n ChuAn mgc tr€n.
s6: I 6 l/2007/ I
.Phutt ment ntdv linh;

Nguy0n gi6 cira phAn mdm mdy tinh lA todn btl c6c chi phi md Cong ty de chi ra tinh den thoi
di€nr dua phAn rndm vdo sit dLrrrg. l'hin mirn rn6t'tinh dLrrrc khiLr hatr tttrnc -i ndm.

Chi phi xiv dgng co bzin do clang:
Chi phi xiy durrg co bin drr dang phdn ilnh gi6 tri nhd xuong va may moc thi6t bi chua duo-c
hoAn thdnh vi6c xAy dung vd lip dat vA cluo-c th6 hien theo nguy0n gi1. Chi phi xdy dung co bAn
d6-tlang kh6ng duo-c trich khdLr hao cho to-i khi cac tdi sAn d6 hodn thdnh vir duo.c dua v2ro sil
dung.

Bit

tl6ng siin

diu

tu'

Bit d0ng sdn dAu tu duo. c th6 Iridn ttrco nrLrrdrr giri bao gom
gia tri hao mdn Liy k€.

c6c chi phi giao dich li6n quan trir di

chi phi li6n quan d5n bit d0ng sAn diu tLl phdt sinh saLr khi ghi nhAn ban dAu duo-c hach to6n
1i1' gid tli con lai crra bAt dong srrr dirr trr klri ( on3 tr crl kha ndng thtr drroc l.o-i ich kinlr tE trong
rLrong ltri rrhicu horr rnuc hoal Jorte dttuL danh r.:i! hrn diLr eua bAr dong san diu tu do.
Clac

Khi rhanh llinhrrong b6n bdt dQng sAn cliLr tLr'. chtnh t6ch giiia ti6n thu thudn ti vi€c b6n tdi sdn
vrii gi6 tri; cr\n lai cira tdi san dir: lu clLro-c ghi nhAn vdo k6t qLra hoat d6ng kinh doanh tlong k1i,.
Vi6c chuy€n tn.bdt d6ng sdn ch[r so h0rr su dung thlinh b6t dong sdn diu tLl chi khi ctr str thay doi
ri rnrre diutr :rr durrg nhu (dc tlrrrrng lro..1..h,' ra ltiltr eltarn ,Jrrr su drrng tdi san dri vir bit ddu cho
hirr rlrde rhuc lr,'ar dong h,,ac klri kdr rhrle giai dorn ri1 dtrng. Vidc chuldn til bdt dong >an ditr
tLl sing bdt c16ng sAn chir sd hDl sLt dLrng hal hang ton kho chi khi c6 sV thay d6i.vA mqc dich siL

dung nhu c6c trr(ing ho-p chir sti hilu bit diiir sfldLrng tiri sdrr ndy hodc bdt d6u tri€n khai cho muc
d tcll Diin.
Cric khoin

a)

diu tu

Cdc l
diu tu n!.dn han

C6c khodn ddu tLl rrgdn harr bao g6rn: clLry'dn st) ltiiu cac loai co phi6ur cong tr6il chfng kho6n
ni6nr 1'6t co tinh thanh khoan cao. cri th6 dG ddng chLrl6n cldi thdnh tiAn vd cri thtii gian d6u tLl du
ki€n lihring qLrri mdt nam. Cid tri chc khoirn dAu tLl ngin han ndy duo-c x6c dinh theo gid mua
th Lrc tC.

b)

Clric khoan dAu tLr dAi han

('hc khoin diLr tu dAi h4n vio chinrg khohn. cong tv con vir cong t1 lii'n ket duoc glri nhdn theo
giti g6c. C6c khoAn loi nhuAn tlLro-e phrin phoi tir' lrri nlrLrin liil kd cta c6c c6ng ty con v;r cdng ty


BAo cAo

(]O\.'C TY CO PH,'\N APECI
Dia chr 'ling i. tda \lAC'HINCO,1.l.1 lloirng lloa 1-hinr. ley Ild. lla Ndi

l

el;

0.11.577.l98i

rAr cHiNH

Quy II ndn 2015

Fax: 0.1i.577. 1985

THT]YET MINH BAO CAO TAI CHIN}I HO,P NHA'T

tlnot

/Ti.tp

liirr kdt sru nsa\ thlfc hien cdc khoan dar

r

lLf duo..c lrrch todn vao k6r qud hoat dong sdn xLret kinh

doan h tron g l
Khi thanh ly rn6t khodn dAu trr. phi'r chenh l6clr gir)a gid tri thanh ly vd gi6 tri ghi s6 tluo-c hach
todn vao thLr nhdp hodc chi phi tiri chinh trong l(,'i.

c)

DLr phr)ng giArn gi6 cac

khoin diLr

tLL

Du phr)ng giAnr gid clia c6c khoirn diu tu duo-c trich lip nhinr phdn rinh ch6nh l0ch giAm gifia giri
tri dAu tu theo s6 siich vtii gi6 tri thi trr-rirng tai thiii di€nr ldp b6o crio tdi chinh. Vi6c trich l6p du
'. phr)ng drLo-c thLlc hi6n cho ting klroin diLr tLr va tinrg lrrai chfng khoAn thudc sd hiu cia c6ng t)'.

Chi phi tli vay
Chi phi cli ray bao s6m

lii

ti€n r u.r

n,..rirr

ltar,.

lri

tien \'ay ddi han. k€ c6 Ini tidn va;, tr€n cdc

khoAn thALr cb i.

t lri 1r111 61 rlr

dttoe lrach toiirr rrhtr clri plri I'lrirt \;nlr tllrl ki rtgoai trir cdc klrodn duo..c ron hoa.
CIri phi di vav li6n cluan truc tiep den. r ii'r: diLr tLr r,.,1 drtng hoic sdn xuit tdi sin do-dang duoc
tinh vao.gi6 tri crla tdi sdn d6 (dLro-c vdn h6a vdo nguy6n gia tdi sdn d6). Chi phi di vay duoc r6n
hria khi c6ng t), chdc chan thu duo.c loi ich kinh tC trong tuong lai do s[r dung tdi sdn d6 vd chi
phidi vay c(r th6 xiic dinh duo-c nrOt cd.ch d6ng tin c41,.
.l'di
san do dang ld tdi sdn dang trong qua trinh d:iLr tLr xal dung vd tdi sdn dang trong quri trinh
san xuit cAn ctr mQt tlrtii gian dLr dii ltrrrn ll rhdng) dd co th6 dua vdo sri dung theo nruc dich
LIlDlt tfu()c 11()ac de ban-

Chi phf chcr phin b6 vh chi phf trii trut?c clii hirn

(lhi phi chd ph6n b6 duo.c trinh bdy

khoirn nluc chi phi trd truoc ng6n han hoac chi phi trA
tr'rri'u dai harr rlen hang clin d6i ke to6rr. Clic kh.'an mrrc nir duo.-c phdn bo trong rhiri gian tra
trutr.. tua chi Dhihoa. tlonc kir\,:rr tlriri .-iarr rna l,.ii ielr kirrlr td dLr kidn duo'c tao la.
6-

( hc loai chi plri sau ddy dLlo-c hach toiin vdo chi phi rrd tnr(rc diii han d6 ph6n b6 vdo k(it qu6 hoqt
ddng kinh cloanh trorrs thoi gian 2 nanr:

.

Ci'rrS

e

rr. rlLrrty.

crt ruat clirrt.: r oi ir. tri lrin
,..:

Clc khoin phdi trri nguoilrirr
klroan plrai tra rrgutri ha l)J(, gorn: iiic lhtia: dich vu .... duo-c theo ddi chi ti6t cho ting d6i tuo-ng phAi tr6. Trong truong ho-p vat tu,
Irarrr: h.,a. dich rrr dd nhan nhrtrrc derr crr6i ki virr chrra co hoa don thl kd rodn su dung gid tam
tinh d€ ghi sd tri gi:i c6c khodn phii trA cira hirng nhAp chua c6 h6a don niry. Sau d6 kd to6n thuc
hien di6Lr chrrth the,' gid thue te klri di c,r hria do..rt.

t at

Cl:lc khoArr chi6t l\r,i klr(riln pltli tla cir liert qrrart dc 3lri girrrn ',1 rru Prr:ri tr':r phat sirrh barrdarr.

Thu6 thu nhip doanh nghiQp
lltrrc tltrr nlrdp d.,rnh rtgltiiP trr,rtl h:i,' e.i,' Lit (lLrii l)r'ht d,rng san rudt kinh doanh cua ndm tiri
chinh bao g6m thLr6 tltu rrhAp phrri tln tlonl nirn r u thLre thLr nhdp hoin lai.
t(l


BAo cAo

CONG TY CO PHAN APECI

Oiu"fri,

finef,

tou MACHINCO444 I'lodng HoaTh6m,Tay H6'

l'{d NOi

rAI cHiNH

Qui' II ndm 2015

Fax: 043.577.1985

Tel: 043.577.1981

THUYET MINH BAO CAO TAI CHINH HqP NHAT
(iAp theo)
thu6
Thu6 thu nhdp doanh nghiip hi€n hAnh rh6 hi€r1 so thue.phdi nQf trong nam !di tljlh rheo
thu6
v6i
s6
tl6i
JiAu
chinh
tbOi
toan
suAt duo-c 6p dung vdo ngav r.6t'tf'ril" nam tai chintr va Odt
phdi nop cua nAm truoc.
bang
Thu6 thu nhdo doanh nehi€p hodn lai duoc x6c dlnh theo phuong ph6p ghi ng phdi tra 1'Cn
vdi
no

vir c6ng
can doi ke todn dqa trdi sd ch€nh l€ch tam thoi gi1a co so tinh thu6 cia tiri sin
l.i
gia ,,.ita-,a"n cttia c6c khodn muc nhy. Tdi.sdn thu6 thu nhdp hodn l4i vi thu6 thu.nhQp hodn
thu
thu6
sAn
md
tiri
dqng trong n6m tai ch.inh.
finai i a auo. c x6c dinh tf,"o tf,r6 ,u6i'iu:titin sc ap
phii tfe dUa tren muc thud suAt c6 hi6u lttc
hodn
lai
rrlrip
thu
thuti
qh{p honn iqi duo. c thu h6i hay
rido ngdy kCt

thic

nam tdi chinh.

Tdi sdn thuii thu nhAp holrr lai duoc ghi nhArr cho.ciic khoAn ch€nh l6ch tam.thdi du.c khdu.tru
vir s5 l6 thu6 chua su dyng tlong phqm vi chic chin co rlu. lo. i nhu4n tinh thu6 trong tuo-ng lai tl6
sri.dung c6c khodn chdnh i6ch tarn thtii dLlo-c khdu tru va s6 I5 tinh thu6 chua su dung d6.
chinh vri
Ciid tri ehi s6 cira tiri sin thud tlru nhdp hodn lai duo. e xern xit vdo ngdy k€t thirc nim. tdi
phAn hoAc toan

duo-g gL. d6n rniLc ch6c chan eo du lo-i nhLrdn tinlr thue cho ph6p sri dung m6t
b0 tiri sdn thu6 thu nh4P hodn lai.

Ngu6n v6n

a)

chi sd hfr'u

V6n dAu tu cira chir

so-

hfiu

Von .liu tu e ira chu so hiirr duo-c glti rlharr trin so so thuc te v6n g6p

b)

Chi nhrin c6 tric

phdi trA tr6n
C6c c6 tuc rrA cho c6c c6 phi6u iu d5i phAi hoirn tri duo-c ghi nhdn la mQt khoan no
dugc cong bd.
co' so- ddrr rich. C6c c6 tuc kh6c duo. c ghi nh6n ld no- phii tra trong kj, co tuc

Ltri nhuAn sau thuii thu nhQp doanh nghi6p ctr th6 dLlo-c chia ra cho ciic c6 dong sau khi iluoc D?i
quy
frOi cO abng ph6 duy6t vi iau khi tfi;h tap c6c qu! du phdng theo DiAu lQ C6ng ty. v.d cdc
dinh cna pfiab tqat Vigt Nur. C6 tirc duo-c cdng b5 tiL phdn lo-i,nhudn chua phdn ph6.i dga tr€n t!

le str htiu 6qp phap ciia tring c6 d6ng. Lgi tilc chia cho cric c6 d6ng hdng nim _do k6t qud ho4t
phAn'
ddng sdn xu6i kinl-t doanh kh6ng vu o-t qui 7 1Vo lo-i nh udrr v2r kh6ng vuot quri I 00% v6n cd

c)
,

C6c

ti

lo-i nlrLrAn sau thu6

tlich lip tir

lo-i nhLtan saLt thtrd

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qu!

crla C6ng ty duo-c

o
r
.
.
o
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t%-

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Qu! du phdng vi€c ldm

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Qu!

dAu tLr ph6t tri6n

LIr^

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CO

5% -10%

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*

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Trich c6c qui'lu loi nhuAn khirng vuo.t qtra i0qo

, ,

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lo.

ll

i nhu?n

co\c

TY co P .ii- APECT
Dia chi: Ting.3, roa \4..\CHINCO 44,1
I

cl: Ul-i.,s77.l98l

BAo

ljoins Hoa lharn, Ta), H;. IIA N6i

Ira\:

cio

rAt cHiNH

Quj II ndn

201 5

0,13.577. 1985

TI{UYET MINH BAO CAO TAI CHINH HOP NHAT
ffiAp

thco)

i

Chi nhAn doanh thu
Doanh thu clLroc ghi nhAn khi C'dng t1'cir kha ndng nhiin duo-c cric lo-i ich kinh t6 c6 th€ x6c dinh
dLrgc rn6t c6ch chic chdn. Cdc ditu ki6n ghi nhin cu rh6 sau d6y cing phai duoc drip irng tru6c
khi ghi nhdn doan thu:

a)

Doanh thu b6n hdng

Doanh thLr biin hang duo-c ghi rrhan klri plran lon rui
hria cli duoc chLrv6n sang ngudr mua.

b)

Doarrh thu cung cAp dich

'o

va loi ich gin li6n vo-i quyitn sd hfru hdng

vLr

Khi co the xac dinh duo-c lt6t qLra ho-p dong rrtlt criclr chac chin, doarrh thu sd duo-c ghi nhAn dua
Jo h'ran tlranlr corrg virlc.

r ao rrrrre

Ndtr kh0ng thd xric dinh duo-c kilt qLra lro-p cldng nrdt cdch chic chin. doanh rhu s€ chi duo-c.shi
nhin d rnirc cci thd thu h6i duo-c ctic chi phicld ghi nhin.

c)
l

Ii6n ldi.

bAn quy€n. cd

tflc vir lo-i nhuin duo-c chia:

lii.

ti6n bdn qLrrcrr. c6 tirc vi liri nlrLrAn dLLoc chia clLro-c ghi nhdn khi c6ng t},c(r kha nang
loi ich kinh t6 til cac giao dich tLrong ilnr v:i doanh thu duoc xric rlinh tuong ddi ctrae
chin. li6n ldi clLloc ghi nhan tr6n co- sir thoi gian vri lai sudt tirng n1:. rien brin quy€n"duoc ghi
nhin^tr€n.co so d6n tich phir,ho-p vrii ho-p ilone. co r(r'c va lo-i nhudn duoc chia duocghi nhdn khi
c6 d6ng du-gc c1uy6n nhin cd t[c hodc cic b6n tharr gia g6p v6n duoc quy6n nhdn loi nhu6n tu
i6n

thLr dLroc

V

rcc gop von.

Thu6 ho4 t d6ng

cdc khodn thanh toan cho thud hoat dQng dLlo-c g}i nhan vdo b6o crio ktit qua hoat d6ng kinh

doanh theo phLlong phrip clLltrng.tlrirrg dLra rr.in rhtii harr cLra lro-p tl6ng thu6.
Ctic b6n li6n qu3n
ci6c bcn clugc coi ld li6n quan neLr mot bdn co khi nang kiem so6t hodc c6 dnh hudng d6ng k€
ddi vrii bdn kia tlong vi6c ra quy6t dinh r,6 chc chinh s6ch tdi chinh vd hoat d6ng.
C:ic su ki6n phdt iinh sau ngir, k6t thric ni6n il6 kd trxin

(:ic su ki6n ph:it sinh

sau ngirr lihria.sir lchinh cira Cdng t} tai ngay khita sd k6 tohn ("cric sLl ki6n cliiLr chinh')duo-e phan irrh rren b6o
cho tii chirrh. Cdc su ki6n phat sinh sair ngiv kh(ia s6 ke to6n kh6ng phdi ld crlc stL ki€n didu
chinh dr-Lo-c trirrh bdy tr6n thuydt minh bao ciio tAi chinh n6u tr,,ng y6Lr.

C:ic chi tieu ngoii h:ing cin cl6i k6 rorirr

cdc chiti6u ngodi bdng can doi k6 roin. nhu duo-c tlinh nghla trong H€ th6ng'Kc torin Vi6t Nam,
diroc trinh bAv o cdc thuy6t m inh thich ho-p cira c6c biio crio tdi chinh ndy.
56 du ba ng lc'ilc khoal mqrc tlar s9
durrc qLry, dinh trong c/rc rnALr b6o c6o crha FI6 th6ng K6 to6n vi€t Nam
!u.
kh6ng th6 hi6n tr6n cac b6o ciio tdi chinh thi clLrcrc hidu lA c6 s6 du bing kh6ng.

l'lt4n loai lai

ll


coNG TY cO PHAN lprcr
Dia chi: Ting 3, tda MACHINCO 444 Hoing Hoa Th6m, Tay H6,

Tel: 043.577.1983

Hd NOi

BAo cAo rAr cHiNH
Quj' II ndn 20 I 5

Fax:043.577.1985

THUYTT MINH BAo CAo TAI CHiNH HqP NHAT
(Tiiip theo)

Mgt s6 tdi khodn trong b6o c6o tdi chinh nem ku6c
biry b5o c6o tdi chinh cia nem nay.

du-o.

c phAn }oai lai cho phn hqp v6i su trinh


BAo cAO TAI CHiNH
Qui lI nitn 2015

CON(; T.Y CO PHAN API]CI
l'hem''fny H6' He Ndi
Dja chr: fing 3 tda nha \lachinco 'l'14 Hoing lloa

Fax: 043 5?7 1985

lel:0,13.577.lgltl

BAN THUYET MtNH BAo c:Ao

rAI cHiNH

HOP NHAT

(tiip tlrco)

I

Tiirr \a cic khoan tuon€i
ficn mal

li.ri

qu)r

qi.-\iLrlqiui"ng oi,t,-",ic"

c6ns

r'i;'

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14,625,359,644

7e'19?'999'999
'

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Cd phi€u'l crl CP D'I'&XNK
Cd phi6u IC-l'y CP Deu tu Ph6t trien Xal'durg (DIG)
oi,i;" co"* t, c6 phin l-en Hd

Ddng
(iti phidLr ngin h?rn.sTMCP Hdng l-lai
(io phiitr NCin hirng I MCP Vidt
- 'fhinh Vuong
='Narn
LJ\ rhac deu,u
i';,,-= ,, ii'ti t' xdl' dur'g s6 2
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l)hrii thu Al)lic TN vi cac khoiin chi h6
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;'tt'

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tl ndp thu6 gi6 tri .sia lang theo phuong phdp khdLr tlil vdi thud srrdr rhue gia rri gia rarns rheo quy dinh cLia phdp Iudl
hi6n hdnh
t5.l

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nrip rhLrci thu nhdp cloanh neltidp voi ntrlrc rlrrr€ suit 22,)i,
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chiu thui5 khac voi thu nhdp duqc bdo cdo tren Brio crio k€t quri hoat ddng kinh doanh vi thu nhdp chiu thuti kh6ng bao
g6m cdc khodn rnuc thu nhdp chiu thuii hay chi phi duoc khSu n ir cho mric dinh rinh thud rrong ciic nam
khdc va cDng
khdng bao g6tn cdc khodn muc khdng phdi chiu thu€ hay khdng duoc khdu trir tho muc dich t-inh thu6. thu6 ttru nhap
doanh nghi€p hi€n hdnh phtii tra cia C6ng ty duoc tinh theb rhu6 sudt da ban hdnh diin ngay kiit thric lcj, k6 todn ndm

Chuy6n

16

(t

cdc ntrm rrudc

C6ng ty duoc phdp chuydn ciic khoiin t6 rinh thue sang kj, sau d6 bi rru voi lcri nhu{n thu aluoc trong vdng nam
5
kd ri.r
sau nant phdt sinh khodn 16 do. Tai rrgiy kdt thuc k\ kd roan qut ll. Cong 11 co khodn to liy ke la: 76.549.38s.q26
ddng
co the duqc bir trt v6i loi nhudn phdt sinh rrong rucrng 1ai. Chi ti€t nhu sau:

C{c khoen tti6u chinh t5ngi(giiim) lo.i nhuan/(t6)
Thu nh6p tir hoat d6ng kh6ng th6c dj6n n6p ru6 TNDN
Loi nhuen/(t6) di€u chinh tru.dc thu6
L6 ndm trudc chuydn sang
Thu nh{p chiu thu€ u6c tinh n5m hiln hirnh
Thue TI*DN phai rre udc rinh
Thu€ TNDN phrii tni diu ndm
Di6u chinh rhu6{'NDN Lr.ich thiiiur(thira) niinr rruoc
TIrrrd

T\DN

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fl0.249.995.875)

539.949.319

60,343,516,066
(10.249.ee5.875)

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-

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da tfa lrong naln

________L!l!!_]..1L!l]l_[I3]lM!!91l()


16.2 Tinh hinh bi6n tlQng v6n c6 ph6n trong nAm nhu sau:
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V6n dau

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nam

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C6 pltiitr ltqn chA chuy1n nhLlong
10,000,000
M€nh gid c6 phi€u:
t{l tj cong co pntcu
l-odn b6 sd cir phi€Lr thLrong cira C6ng ty hi€n nay dang duoc giao dich tren san HNX

NOi

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26.400.000
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36,400,000
26,100,000

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'l'6ng

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cong:

[6 diii quy

ii

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248,4 r8,365

860,441 ,241

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ll

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ntm 2015

nnm 2015

Chiphi lai vay

29.54'.7.OOO

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ddu tu ngdn han
-eid
iloan nhiip dLr phdng

I

6,054,8 l?

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t

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10t,7 4t,7 42

22

Chi ohioudn

lV doanh nshieD

Liiy k0 tl6n qu! II

II nIm 2015
Chi phi nhan viCn quiin lli
Chi phi d6 dung Vdn phdng
Chi phi khdu hao
IUe. pnr va le pnl
Chi phi dich vu mua ngodi
Chi Dhi khac
I

ndm 2015

716,695,1l9

1,703,788,368

38,434,0 l5

76,868,030
28,198,687
7,685,020
1.716.621.00r

28,t98,687
5,399,000
803.630.154

l6l.l06

t4.903,t

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dung

nim 2015

Quf II nim 2015

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Thrr nhin leh4r

lo

23 Chi rfii

kh6c

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lI nim
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chi

25

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.

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den

qut II

nIm 2015

2015

nlm 2015

TSCE

khiic
Ing:

-

kC

2015

20,300,960,539

48,79',7,467,o_ss

20,300,960,539

48,'79'7,467,055

cnra cno co oong uu oar

LQi rhu{n thuan chia cho c6 dOng ptrii ttrdng
56 tugng c6 phii5u phij thdng binh qudn trong nim
- 50 IUO g CO pnleu OaU naln
- 56 luong c6 phi6u biirh qudn phat hdnh trong nanl
- 56 lLrqng c6 phi6u binh qudn mua lai trong nam

SO luolrg c0
binh o uan trons nlm
Lei co b.in tren

KE TOAN TRUONG

26,400,000
6,880,000

26,400,000
6,880,000